scholarly journals Cash Flow Bullwhip—Literature Review and Research Perspectives

Logistics ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 8
Author(s):  
Hicham Lamzaouek ◽  
Hicham Drissi ◽  
Naima El Haoud
Keyword(s):  
Literature Review ◽  
Customer Service ◽  
Cash Flow ◽  
State Of The Art ◽  
Research Work ◽  
Bullwhip Effect ◽  
Research Perspectives ◽  
Financial Perspective ◽  
The Impact ◽  
Exhaustive List

The bullwhip effect is a pervasive phenomenon in all supply chains causing excessive inventory, delivery delays, deterioration of customer service, and high costs. Some researchers have studied this phenomenon from a financial perspective by shedding light on the phenomenon of cash flow bullwhip (CFB). The objective of this article is to provide the state of the art in relation to research work on CFB. Our ambition is not to make an exhaustive list, but to synthesize the main contributions, to enable us to identify other interesting research perspectives. In this regard, certain lines of research remain insufficiently explored, such as the role that supply chain digitization could play in controlling CFB, the impact of CFB on the profitability of companies, or the impacts of the omnichannel commerce on CFB.

scholarly journals Financial Control Systems and Financial Systems Theory: Free Cash Flow and Profitability Nexus: a Comparative Study of Manufacturing Firms in Nigeria and Ghana

2020 ◽  
Vol 15 ◽  
Keyword(s):  
Cash Flow ◽  
Net Present Value ◽  
Performance Metrics ◽  
Positive Impact ◽  
Research Work ◽  
Manufacturing Firms ◽  
Free Cash Flow ◽  
Estimation Model ◽  
Financial Systems ◽  
The Impact

In Financial Systems, the impact of Free Cash Flow (FCF) on the performance of a company has been in the center of academic discourse in recent years. Several studies have tried to ascertain the nature and magnitude of the relationship between free cash flow and firm profitability with conflicting results coming from different scholars. The main objective of this research work was to examine the impact of FCF on the profitability of quoted manufacturing firms in the Nigerian and Ghana stock exchanges. Data were pooled from twenty (20) different companies (ten each from Nigeria and Ghana) for a period of six years (2012 – 2017). A panel data estimation model was used to measure the impact of FCF and other performance metrics on the Return on Assets (ROA), which is our chosen profitability measure. The results show a positive but insignificant relationship between FCF and ROA both for Ghana and Nigerian manufacturing firms. Also, sales growth showed a positive impact on profitability of both countries while leverage negatively impacted on profitability. with Ghana being significant at 5%. The implication of the findings of the study is that it makes no business sense for companies to keep piling up excess funds beyond that which is needed for transactional purposes. The similarity between the results from Ghana and Nigeria in most of the variables shows that the findings of this study can be generalized to other countries. Based on the findings of the study, we recommend that the management of companies should strive to keep only the minimum needed free cash flow while the rest should be invested in other projects with positive net present value

scholarly journals Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings

2020 ◽  
Author(s):  
Patrick Velte ◽  
Martin Stawinoga
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Empirical Research ◽  
Quantitative Research ◽  
Research Field ◽  
Management Control ◽  
Csr Reporting ◽  
Upper Echelons Theory ◽  
Research Perspectives ◽  
The Impact

AbstractAlthough an increasing amount of empirical research has been linked to the impact of management control and governance on corporate social responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of corporate governance, the efficacy of board committees (e.g., audit, compensation or CSR committees) has been included in recent research designs. However, analyses of corporate governance at the individual level are related to the effects of top management members [e.g., chief executive officer (CEO), chief financial officer (CFO) or chief sustainability officer (CSO)] on CSR outcomes. This paper aims to convey a detailed understanding of sustainable management control’s impact as CSR-related board expertise. In more detail, we focus on the influence of both CSR committees and CSOs on three CSR measures mainly analysed in empirical-quantitative research: (1) CSR reporting; (2) CSR assurance (CSRA); and (3) CSR performance. We motivate our analysis with increased relevance from practical, regulatory and research perspectives, and we employ a systematic literature review of the symbolic vs. substantive effects of sustainability-related board composition. Based on our theoretical model (legitimacy theory, stakeholder theory and upper-echelons theory), we selected 48 quantitative peer-reviewed empirical studies on this research topic. Our analysis shows that CSR committees positively influence CSR reporting and performance. Thus, there are indications that the implementation of a CSR committee is not a symbolic act, but instead substantively contributes to CSR activities. However, in light of inconclusive empirical research results and a lack of studies that have analysed CSO-related effects, a notable research gap has been identified. Moreover, we note the main limitations of prior research in this review and develop an agenda with useful recommendations for future studies.

Supply chain management 4.0: a literature review and research framework

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kamar Zekhnini ◽  
Anass Cherrafi ◽  
Imane Bouhaddou ◽  
Youssef Benghabrit ◽  
Jose Arturo Garza-Reyes
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Literature Review ◽  
Bibliometric Analysis ◽  
State Of The Art ◽  
Future Research ◽  
Subject Field ◽  
Chain Management ◽  
Content Type ◽  
The Impact

PurposeThis article presents a review of the existing state-of-the-art literature concerning Supply Chain Management 4.0 (SCM 4.0) and identifies and evaluates the relationship between digital technologies and Supply Chain Management.Design/methodology/approachA literature review of state-of-the-art publications in the subject field and a bibliometric analysis were conducted.FindingsThe paper identifies the impact of novel technologies on the different supply chain processes. Furthermore, the paper develops a roadmap framework for future research and practice.Practical implicationsThe proposed work is useful for both academics and practitioners as it outlines the pillar components for every supply chain transformation. It also proposes a range of research questions that can be used as a base to guide the future research direction of the field.Originality/valueThis paper presents a novel and original literature review-based study on SCM4.0 as no comprehensive review is available where bibliometric analysis, motivations, barriers and technologies' impact on different SC processes have been considered.

Impact of Project Management Offices on Knowledge Management

2020 ◽  
pp. 166-195
Author(s):  
César Hernando Rincón-González ◽  
Flor Nancy Díaz-Piraquive
Keyword(s):  
Knowledge Management ◽  
Project Management ◽  
Statistical Analysis ◽  
Literature Review ◽  
Research Work ◽  
Theoretical Framework ◽  
Information Gathering ◽  
Scientific Publications ◽  
Detailed Statistical Analysis ◽  
The Impact

This applied research work identifies the impact of the project management offices (PMO) on knowledge management among 502 organizations from Colombian enterprises. First, a literature review about PMOs and knowledge management within the project perspective was conducted. Then, a bibliometric analysis was conducted in order to establish the link between this type of offices and the knowledge management on scientific publications about project management. Afterwards, a comprehensive theoretical framework about the matter of study was build. Subsequently, an information gathering instrument was developed in order to collect data for the research. Next, a nation-wide fieldwork was undertaken by analyzing the organizations. Successively, a detailed statistical analysis was conducted in order to identify the impact of the project management offices on knowledge management within the objects of study. Finally, results and conclusions were documented, and future lines of research were established.

Towards a Sustainable Circular Economy

2022 ◽  
pp. 138-164
Author(s):  
Soraya M. Ruiz-Peñalver ◽  
José M. Rodríguez-Antón
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Circular Economy ◽  
State Of The Art ◽  
Sustainable Society ◽  
New Paradigm ◽  
Research Gaps ◽  
Main Research ◽  
Quantitative Studies ◽  
The Impact

The circular economy (CE) is a new paradigm that helps create convergence into a more sustainable society. This chapter shows the main findings of a systematic literature review examining the state of the art of the business concept of sustainability and CE and how scholars have focused on the implementation of circular and sustainable principles in sectors and firms. The main findings show a lack of consensus on definitions related to CE, creating confusion among firms. Final findings also show the challenges that businesses face and the main obstacles that explain why some organisations fail in the transition. Additionally, this review helps to highlight the main research gaps on the topic to encourage sustainability and circularity among firms. Whilst there are an increasing number of papers related to circularity and supply chains, few papers concern with dematerialising products and services. Another gap is the lack of quantitative studies measuring the impact of transitioning to sustainable and circular economies.

scholarly journals O Impacto Financeiro das Auditorias da Qualidade nas empresas Portuguesas

2015 ◽  
Vol 1 (3) ◽  
pp. 90-102 ◽  
Author(s):  
Isabel Cristina Passos Batista ◽  
Manuel Gilberto Freitas dos Santos
Keyword(s):  
Literature Review ◽  
Customer Service ◽  
Continuous Improvement ◽  
Cost Reduction ◽  
Management Systems ◽  
Main Theme ◽  
Quality Management Systems ◽  
Financial Benefits ◽  
The Subject ◽  
The Impact

This paper discusses the main theme the financial implications that Portuguese companies with the implementation and subsequent certification of the Quality System and respective Quality Audits. The literature review shows that companies do not publish financial results on the subject in question, making it necessary to acquire information through a questionnaire. About 126 questionnaires were sent. Our sample is however 32 validados.Pode to complete questionnaires that the top 5 overall benefits or indirect financial benefits for Portuguese companies were, respectively: improving internal organization; improving the company's image; increasing customer satisfaction; continuous improvement in customer service; improving competitive position. In terms of direct financial benefits the 3 main benefits obtained by the companies were: turnover increase; Performance (cost reduction); Increased business productivity. So it is expected to contribute to the knowledge of the impact, notably financial of Quality Management Systems and respective audits in Portuguese companies.

scholarly journals Analysing the Impact of Customer Service among Taxi Drivers in the New Juaben South Municipality.

2019 ◽  
Vol 7 (01) ◽  
Author(s):  
Richard Amoasi ◽  
Seth Tuffour Osei-Tutu ◽  
Margaret Amoasi
Keyword(s):  
Customer Service ◽  
Customer Value ◽  
Service Industry ◽  
Research Work ◽  
Road Transport ◽  
Customer Relationship ◽  
Quality Service ◽  
Taxi Drivers ◽  
Practice Marketing ◽  
The Impact

Marketing was previously considered as synonymous with selling of tangible products therefore much emphasis was placed on physical products to the service industry.  Many people did not find it necessary to practice marketing in the service industry, not knowing that this is the sector that needs marketing.  Kotler (1999) defined a service as any act of performance that one party can offer to another, that is essentially tangible as does not result in the ownership of anything. This research work was about Taxi Driver’s level of awareness of the role of quality customer service in the provision of transport service to passengers in New Juaben North. The research was to evaluate customers’ perception about services provided by the Taxi drivers, to evaluate Taxi drivers understanding of quality customer service and to establish the relationship between taxi drivers and the customers. .  The sample size for the study was one hundred and fifty (150).  It comprised of one hundred (100) customers and fifty (50) taxi drivers. The researchers used non-probability sampling, convenience sampling and purposive sampling.  Researchers choose this topic simply because empirical evidence proves that Taxi drivers in New Juaben South do not value passengers, they feel they are doing the passengers a favour because of taxi’s fastness as compared to the “Trotro”.   To help us carry out this research we developed two questionnaires for Taxi drivers and the passengers. The study revealed that Ghana Private Road Transport Union (GPRTU) and other Transport Associations organize training for its members to escape not from road accidents alone, but also how to handle passengers in that the passengers will intend develop positive relationships with them to improve customer relations and preferences towards taxi services than the Trotro which is in serious competition with the taxi business. Researchers concluded that providing quality service to passengers is the main marketing problem that Taxi drivers are facing and need special attention.  The study recommends that various Transport Associations in conjunction with customer groups in New Juaben South Municipality must educate Taxi drivers on the importance of the customer and why it is necessary to satisfy the customers.     Keywords: taxi, trotro, customer relationship,  quality service,  customer value.

Exploring the interrelationship between quality, safety and HR within crisis management framework

2019 ◽  
Vol 31 (4) ◽  
pp. 541-562 ◽  
Author(s):  
Christina Nizamidou ◽  
Fotis Vouzas ◽  
Katerina Gotzamani
Keyword(s):  
Statistical Analysis ◽  
Literature Review ◽  
Crisis Management ◽  
Research Work ◽  
Added Value ◽  
Top Management ◽  
Content Type ◽  
Main Research ◽  
The Impact

Purpose The purpose of the paper is twofold: first, to examine the interaction of quality, safety and crisis management (CM), and second, to explore the role played by an HR department in terms of CM. Design/methodology/approach This paper consists of two parts: theoretical and empirical. The theoretical part follows the approach of an extended literature review. The empirical part illustrates the statistical analysis of the obtained data from Greek organizations that employ the largest number of employees, regardless of their business sector. Findings The statistical analysis allowed the authors to confirm their main research hypotheses. First, it showed the interrelationship that exists between safety, quality and CM. Second, it presented the impact of this relationship on human resources and the vital role of HR department, in case of a crisis. Practical implications Organizations and their top management can review and redesign their CM procedures according to the findings of this survey, aiming a fast recovery and a return to normalcy. Originality/value Based on the literature review, there has been a little research work on the interrelationship between safety, quality and the level of CM familiarity and the role of HR department at the times of crisis. The added value of attaining this goal may become a motivational element for any organization and its top management to continue investing more in safety, quality and CM issues.

scholarly journals Internet of Things for Healthcare Using Effects of Mobile Computing: A Systematic Literature Review

2019 ◽  
Vol 2019 ◽  
pp. 1-20 ◽  
Author(s):  
Shah Nazir ◽  
Yasir Ali ◽  
Naeem Ullah ◽  
Iván García-Magariño
Keyword(s):  
Internet Of Things ◽  
Literature Review ◽  
Mobile Computing ◽  
Healthcare System ◽  
Systematic Literature Review ◽  
Research Work ◽  
Future Research ◽  
Healthcare Environment ◽  
Review Protocol ◽  
The Impact

The impact of Internet of Things has been revolutionized in all fields of life, but its impact on the healthcare system has been significant due to its cutting edge transition. The role of Internet of Things becomes more dominant when it is supported by the features of mobile computing. The mobile computing extends the functionality of IoT in healthcare environment by bringing a massive support in the form of mobile health (m-health). In this research, a systematic literature review protocol is proposed to study how mobile computing assists IoT applications in healthcare, contributes to the current and future research work of IoT in the healthcare system, brings privacy and security in health IoT devices, and affects the IoT in the healthcare system. Furthermore, the intentions of the paper are to study the impacts of mobile computing on IoT in healthcare environment or smart hospitals in light of our systematic literature review protocol. The proposed study reports the papers that were included based on filtering process by title, abstract, and contents, and a total of 116 primary studies were included to support the proposed research. These papers were then analysed for research questions defined for the proposed study.

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